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BLOG: Q: What's unallowable, but not disallowed? The question "what's unallowable, but not disallowed?" is the riddle thrown up by the latest First-tier Tribunal decision on the loan relationships unallowable purpose rule in Kwik-Fit.
Hong Kong Competition Commission urges trade groups to review membership rules This Briefing looks at the Hong Kong competition agency’s recent guidance on the trade associations’ admission rules, and discuss practical tips for reviewing membership policies with a view to compliance with competition law. Most industry...
Competition & Regulatory Newsletter (4 - 17 Aug 2021) Latest enforcement action in the CMA's crusade against pharma excessive pricing abuses Latest enforcement action in the CMA’s crusade against pharma excessive pricing abuses This summer has seen a spate of enforcement activity by the CMA...
EFIG: European Banking Newsletter - August 2021 Development's in this month's edition include: COVID-19 – ECB publishes speech to Economic and Monetary Affairs Committee Climate-related risk and financial stability – ECB and ERSB publish joint report CRR – SRB publishes...
Conegate: interpretations of the value shifting rule Mike Lane argues that the case of Conegate Ltd provided a great opportunity for the FTT to answer some of the longstanding questions on the value shifting rule in TCGA 1992 s29 There are certain longstanding questions as to how the value shifting rule in...
Competition and Regulatory Newsletter General Court requires the European Commission to re-examine Lufthansa’s request to waive merger condition General Court requires the European Commission to re-examine Lufthansa’s request to waive merger conditionThe General Court of the European Union...
Geo-blocking: new rules for traders Geo-blocking: new rules for traders. We look at some of the key areas covered by the EU’s new Geoblocking Regulation, together with actions businesses can take now to prepare for its implementation. Businesses that offer goods or services in the EU have...
Incentives Bulletin EBA report on remuneration practices across EU;  Tax treatment of share options;  State aid approval EMI options;  GDPR: guidance from ICO on use of consent Topics covered in this bulletin: EBA report on remuneration practices across EU Tax treatment of...
Pensions Bulletin bulk DC transfers; Money laundering; TRS registration; Retroactive change to amendment power; equitable right of recoupment; PPF compensation; Insolvency Directive; Auto-enrolment breach; Brexit Topics covered in this bulletin: New Law Guidance on bulk...
Tax and the City briefing for May 2018 Mike Lane and Zoe Andrews consider the decisions in Bloomberg (PEs), Target Group (VAT), Investec (capital contributions) and Newey (Halifax abuse of rights), as well as the reform of limited partnerships. The UK PE of a non-resident company acquiring an...